颠覆！普华永道布局审计全流程自动化！

（来源：四大新鲜事儿）

来源：四大新鲜事儿

2025年11月3日，据Scottish Financial News报道，普华永道美国审计转型负责人Shawn Panson在纽约办公室的简报会上表示，该公司正按计划推进人工智能工具的部署工作，预计将于2026年前完成部署，覆盖审计周期的各个阶段——从计划制定和风险评估到证据测试及财务报表复核。

据《今日会计》报道，Shawn Panson指出该技术将同时提升效率与质量，且近几个月来开发进度已显著加快。

普华永道已推出“私营企业简化审计”工具，这项创新规划工具基于往年数据，可自动生成符合美国注册会计师协会（AICPA）标准的审计文件。

该系统能帮助审计师识别客户自上次审计以来业务的变化，并据此调整核查重点。该系统专为私营企业审计设计，今年首次投入使用。

该公司还准备推出一款人工智能驱动的风险评估工具，用于指导审计师确定优先关注领域。

普华永道的高级流程追踪助手已投入运行。该软件通过分析历史及当期档案生成定制化工作计划，标记缺失信息并突出显示自上次审计以来的变更。

普华永道美国人工智能鉴证负责人Jennifer Kosar表示，该工具解决了审计流程中耗时较长的环节之一。她指出：“在大型跨国企业中，要完整追溯交易全过程往往困难重重。即便系统年复一年保持稳定，审计师仍需确认其未发生任何变更。”

针对控制测试的自动化功能正在开发中，该功能基于公司现有的证据匹配平台——这是一个由代理驱动的审计模块，能够自动提取与文件匹配的验证证据。通过与审计技能库的集成，该软件可支持现金、应收账款和应付账款等高交易量领域的测试工作。每次匹配均包含清晰的证据链，所有内容均经过记录与整理。

审计创新中心正推进更多创新举措，目前正与部分资产及财富管理团队开展试点。该平台实现了财务报表勾稽核对及相关测试的自动化，尤其适用于美国注册会计师协会标准下的基金间审计。普华永道计划在未来数月扩大试点范围。

Shawn Panson总结道：“2026年是我们的目标节点。虽然还有工作要做，但你们可以预见所有环节将如何在2026年形成有机整体。”

他补充说明，这些工具届时将整合为“普华永道及全球审计业务所有从业人员共用的统一全球新智能平台，预计在未来一年半内完成部署”。

原英文报道如下：

Speaking at a briefing at its New York office, Shawn Panson, PwC’s US assurance transformation leader, said the firm is on track to complete its rollout of AI tools by 2026, covering every stage of the audit cycle from planning and risk assessment through to evidence testing and financial statement review.

Shawn Panson said the technology would deliver gains in both efficiency and quality, and that the pace of development had accelerated sharply in recent months, Accounting Today reports.

PwC has already introduced Simplified Audit for Private Business, a new planning tool that draws on prior-year information to automatically populate audit documents in line with AICPA standards.

The system helps auditors identify changes in a client’s business since the last audit and focus their questioning accordingly. It is designed for use with private company audits and is being deployed for the first time this year.

The firm is also preparing to release an AI-driven risk assessment tool to guide auditors on which areas to prioritise.

PwC’s Advanced Walkthrough Assistant is already up and running. The software analyses existing and current-year documentation to create bespoke work plans, flagging missing information and highlighting any changes since the previous audit.

Jennifer Kosar, PwC US’s AI assurance leader, said the tool addressed one of the more time-consuming stages of the audit process. She said: “In large global businesses, it can be difficult to trace transactions from start to finish. Even if systems remain stable year to year, auditors still have to confirm that nothing has changed.”

Additional automation is being developed for controls testing, building on the firm’s existing Evidence Match platform which is an agent-led audit module that automatically extracts matching and validating evidence against documents. Integration with the assurance skills library allows the software to support testing in high-volume areas such as cash, accounts receivable and accounts payable. Each match includes a clear evidence trail and everything is documented and organised.

Further innovation is underway at the Audit Innovation Hub, currently being trialled with certain asset and wealth management teams. The platform automates aspects of financial statement tie-outs and related testing, particularly for fund-to-fund audits under AICPA standards. PwC expects to extend the pilot in the coming months.

Shawn Panson concluded: “For calendar ‘26, that is our hope. We have work to do, but you can see how it all comes together for ‘26 in an integrated fashion.”

He added that the tools will then be built into “one global new agentic platform for all our practitioners across PwC and global assurance, which we expect to have our within the next year and a half after that”.